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Key Co.plans to present comparative financial statements for the years ended December 31,2010 and 2011,respectively.Smith,CPA,audited Key's financial statements for both years and plans to report on the comparative financial statements on May 1,2012.Key's current management team was not present until January 1,2011.What period of time should be covered by Key's management representation letter?
Civil Commitment
Forcing of a person into a mental health facility against his or her will.
Mental Health Professionals
Trained experts who offer services for the evaluation, diagnosis, and treatment of mental health disorders.
Mental Illness
Refers to a wide range of mental health conditions that affect mood, thinking, and behavior.
Suicidal Tendencies
A predisposition towards having thoughts, ideations, or actions oriented towards self-harm or ending one’s life.
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